Masalah Keagenan Aliran Kas Bebas, Manajemen Laba, dan Relevansi Nilai Informasi Akuntansi

[wpfilebase tag=file id=31] Masalah Keagenan Aliran Kas Bebas, Manajemen Laba, dan Relevansi Nilai Informasi Akuntansi Aulia Fuad Rahman Fakultas Ekonomi Universitas Brawijaya Ulfi Kartika Oktaviana Fakultas Ekonomi UIN Maliki Malang Abstract Free cash flow agency problem causes potential conflict of interest between managers and shareholders. Managers of firms with high free cash flow and of…

PENGARUH GAYA KEPEMIMPINAN SITUASIONAL, MOTIVASI KERJA, LOCUS OF CONTROL TERHADAP KEPUASAN KERJA DAN PRESTASI KERJA AUDITOR

PENGARUH GAYA KEPEMIMPINAN SITUASIONAL, MOTIVASI KERJA, LOCUS OF CONTROL TERHADAP KEPUASAN KERJA DAN PRESTASI KERJA AUDITOR JENA SARITA UNIVERSITAS AIRLANGGA DIAN AGUSTIA UNIVERSITAS AIRLANGGA ABSTRACT In facing an environment changing, company is obliged to improve the effectivity of management control system to make sure harmony level of the end goal between individual and organization. Hence,…

Pengaruh Corporate Governance Dan Konsentrasi Kepemilikan Terhadap Daya Informasi Akuntansi

[wpfilebase tag=file path=’sna13/AKPM/AKPM_27.pdf’] Pengaruh Corporate Governance Dan Konsentrasi Kepemilikan Terhadap Daya Informasi Akuntansi Andi Wawo Universitas Islam Negeri Alauddin Makassar Abstract The objective of this research will test the effect of corporate governance and concentrated ownership on the informativeness of accounting. Especially, this research will test the effect of independent commissioner and audit committee as…

Pengaruh Konsentrasi Kepemilikan Institusional dan Leverage terhadap Manajemen Laba, Nilai Pemegang Saham serta Cost of Equity Capital

Pengaruh Konsentrasi Kepemilikan Institusional dan Leverage terhadap Manajemen Laba, Nilai Pemegang Saham serta Cost of Equity Capital Tarjo Universitas Trunojoyo Bangkalan Madura Abstract This study was aimed to analyze the effect of institutional ownerships concentration and leverage towards earnings management, shareholders value and cost of equity capital. This study was based on agency theory and…